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                            <span class="mr30">创建人：某某某</span>
                            <span>创建时间：2019.6.20 12:00</span>
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                            <span class="mr30">到期时间：2020.1.20 12:00</span>
                            <span class="mr30">当前版本：2020632</span>
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                            <p>一、征税范围1.房屋转租收入，是否需要缴纳房产税？</p>

                            <p>答：根据《中华人民共和国房产税暂行条例》（国发〔1986〕90号）第二条规定，房产税由产权所有人缴纳。</p>

                            <p>由于转租者不是产权所有人，因此对转租者取得的房产转租收入不征收房产税。 房产转租，不需要缴纳房产税。</p>

                            <p>2.未取得房产证的房产是否应缴纳房产税？</p>

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                                答：《中华人民共和国房产税暂行条例》(国发〔1986〕90号)第二条的规定：“房产税由产权所有人缴纳。产权属于全民所有的，由经营管理的单位缴纳。产权出典的，由承典人缴纳。产权所有人、承典人不在房产所在地的，或者产权未确定及租典纠纷未解决的，由房产代管人或者使用人缴纳。”</p>

                            <p>因此，不论是否取得房产证，若属于房产税的纳税义务人，则应按规定缴纳房产税。</p>

                            <p>二、计税依据</p>

                            <p>1.公司无租使用上级公司的房屋，同时又将部分无租使用的房屋对外出租，请问房产税应当如何缴纳？</p>

                            <p>答：根据《财政部
                                国家税务总局关于房产税、城镇土地使用税有关问题的通知》（财税〔2009〕128号）规定：“一、关于无租使用其他单位房产的房产税问题无租使用其他单位房产的应税单位和个人，依照房产余值代缴纳房产税。”</p>

                            <p>对自用房产部分，无租使用人按照房产余值代为缴纳房产税。对出租部分，按房产租金收入计算缴纳房产税。</p>

                            <p>2.房产中配置的消防设施是否应计入房产原值计征房产税？</p>
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